If you look closely...you will notice a number of striking resemblances between the NAD and the Onkyo.

I believe that NAD may be having Onkyo build this unit for them.

Anyone know for sure??

Derek

N-Vision - You are correct. Onkyo does make a quality receiver. I would disagree as far as HK is concerned, but I stand behind my views on Sony, Pioneer, JVC, Sherwood, Aiwa, etc. - these just aren't "quality" receivers.

What about B&K?

I disagree with the "quality" comment when it comes to the new Pioneer Elite receivers. The Elite VSX-26tx/27tx/29tx get great reviews at:
[Link: audioreview.com]

I have the 27 and am very happy. DD, DTS, THX, 120W/CH (under-rated!), 3 digital inputs, discrete IR, switched/unswitched AC outlets, etc. Great value for money IMHO, and terrific sound.